Do I Need to File a Rendition Under the $125,000 Exemption? (HB 9)

HB 9 allows a business to exempt up to $125,000 of income-producing personal property value per location, depending on eligibility rules. Business owners must decide whether to: 

• File a full rendition
• File the short certification (if applicable)
• Take no action (only if allowed and appropriate)

How do I know if this applies to my business?

Use the best match guide below to help determine how you should proceed:

A) I believe my total BPP value at this location is over $125,000 

• You will need to file a rendition and report property. 

B) I believe my total BPP value at this location is under $125,000 

• You may be eligible to file a short certification instead of a full rendition (if available for your account and permitted under current rules). If the exemption applies, the value may be fully exempt from taxation. 

C) I have multiple related businesses at the same address 

• You may be treated as a unified business enterprise. 
• Values may be combined for exemption purposes. 
• If combined value exceeds $125,000, a rendition may be required. 

What does "Per Location" Mean?

If you operate at multiple locations, each location may qualify separately.

What happens if I don't do anything?

If a filing is required and you do not file on time:

• A penalty will apply
• BCAD may estimate your value using available information

If you are unsure whether you property exceeds $125,000, you should file a rendition, or contact the Business Personal Property Department at:

Bexar Central Appraisal District
411 N Frio St
PO Box 830248
San Antonio, TX 78283-0248
Phone: 210-242-2432
Fax: 210-242-2454 or 210-242-2453